{"id":7934,"date":"2023-02-21T10:26:00","date_gmt":"2023-02-21T03:26:00","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7934"},"modified":"2025-11-11T09:48:53","modified_gmt":"2025-11-11T02:48:53","slug":"tong-hop-khung-thoi-gian-khau-hao-tai-san-co-dinh-moi-nhat","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/tong-hop-khung-thoi-gian-khau-hao-tai-san-co-dinh-moi-nhat\/","title":{"rendered":"T\u1ed4NG H\u1ee2P KHUNG TH\u1edcI GIAN KH\u1ea4U HAO T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH M\u1edaI NH\u1ea4T"},"content":{"rendered":"<p>Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng v\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110). Tuy nhi\u00ean vi\u1ec7c tr\u00edch kh\u1ea5u hao c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u1ef1a tr\u00ean nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 khung kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u00f9ng t\u00ecm hi\u1ec3u b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 n\u1eafm r\u00f5 h\u01a1n nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khung kh\u1ea5u hao TSC\u0110.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7936 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/02\/image-2023-02-21t03-23-03-255z.png\" alt=\"\" width=\"925\" height=\"599\" \/><\/p>\n<h4><strong>1.Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 g\u00ec?<\/strong><\/h4>\n<p>C\u0103n c\u1ee9 theo\u00a0\u0110i\u1ec1u 3 th\u00f4ng t\u01b0 45\/2013\/TT-BTC,\u00a0ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>C\u00e1c t\u01b0 li\u1ec7u lao \u0111\u1ed9ng l\u00e0 nh\u1eefng\u00a0<em>t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh\u00a0<\/em>\u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed:\u00a0<em>C\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp<\/em>; Ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn\u00a0<em>t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau<\/em>\u00a0\u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh m\u00e0 n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c<\/p>\n<p>N\u1ebfu tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/p>\n<p>(1) Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;<\/p>\n<p>(2) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m tr\u1edf l\u00ean<\/p>\n<p>(3) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean. (<\/p>\n<p>C\u0103n c\u1ee9\u00a0\u0110i\u1ec1u 3 th\u00f4ng t\u01b0 45\/20130TT-BTC\u00a0c\u0169ng quy \u0111\u1ecbnh:<\/p>\n<p>M\u1ecdi kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c coi l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n<p>** L\u01b0u \u00fd: Nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u1ea3 ba ti\u00eau chu\u1ea9n n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>C\u0103n c\u1ee9 theo\u00a0m\u1ee5c 9 \u0111i\u1ec1u 2 th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC\u00a0quy \u0111\u1ecbnh:<\/p>\n<p><em>\u201cKh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\u201d<\/em><\/p>\n<p>Do TSC\u0110 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 tham gia v\u00e0o nhi\u1ec1u chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh n\u00ean theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p trong k\u1ebf to\u00e1n, gi\u00e1 tr\u1ecb TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 th\u00e0nh nhi\u1ec1u k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u00fd.<\/p>\n<p>Kh\u00f4ng t\u00ednh kh\u1ea5u hao TSC\u0110 ho\u1eb7c t\u00ednh sai s\u1ebd l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/p>\n<p>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS ERP\u2013 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n s\u1ebd h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n theo d\u00f5i kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, gi\u00fap k\u1ebf to\u00e1n qu\u1ea3n l\u00fd danh s\u00e1ch c\u00e1c TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng t\u1ea1i c\u00e1c ph\u00f2ng ban v\u00e0 t\u1ef1 \u0111\u1ed9ng tr\u00edch kh\u1ea5u hao cho to\u00e0n b\u1ed9 TSC\u0110 theo t\u1eebng k\u1ef3, t\u1eebng ph\u00f2ng ban, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed t\u00ednh kh\u1ea5u bao cho t\u1eebng b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u00e3i l\u1ed7 theo b\u1ed9 ph\u1eadn.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7935 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/02\/image-2023-02-21t03-23-55-675z.png\" alt=\"\" width=\"600\" height=\"310\" \/><\/p>\n<h4><strong>2.C\u00e1ch t\u00ednh th\u1eddi gian kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h4>\n<p>K\u1ebf to\u00e1n c\u0103n c\u1ee9 m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh v\u00e0 khung kh\u1ea5u hao theo\u00a0Th\u00f4ng t\u01b0 45\/2013\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110.<\/p>\n<p>C\u0103n c\u1ee9 t\u1ea1i\u00a0\u0111i\u1ec3m 10, kho\u1ea3n 2 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC\u00a0quy \u0111\u1ecbnh:<\/p>\n<p><em>\u201cTh\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110: l\u00e0 th\u1eddi gian c\u1ea7n thi\u1ebft m\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 TSC\u0110\u201d<\/em><\/p>\n<h4><strong>2.1. Th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 m\u1edbi<\/strong><\/h4>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC:\u00a0<em>\u201cDoanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o khung th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\u201d<\/em><\/p>\n<p>\u0110i\u1ec1u n\u00e0y ngh\u0129a l\u00e0, \u0111\u1ed1i v\u1edbi TSC\u0110 m\u1edbi, th\u1eddi gian tr\u00edch kh\u1ea5u hao ph\u1ea3i l\u1edbn h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u v\u00e0 nh\u1ecf h\u01a1n m\u1ee9c t\u1ed1i \u0111a trong lu\u1eadt \u0111\u1ecbnh.<\/p>\n<p>Khung kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u1ee5 l\u1ee5c I, Th\u00f4ng t\u01b0 s\u1ed1 45 \/2013\/TT-BTC chi ti\u1ebft t\u1ea1i m\u1ee5c 3 b\u00e0i vi\u1ebft n\u00e0y, bao g\u1ed3m c\u1ea3 TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n<p>Trong \u0111\u00f3, th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20 n\u0103m (\u0111i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 45 \/2013\/TT-BTC)<\/p>\n<ul>\n<li><em>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t.<\/em><\/li>\n<\/ul>\n<p>+ \u0110\u1ed1i v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea, th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 th\u1eddi gian \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng, th\u00ec th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 th\u1eddi h\u1ea1n b\u1ea3o h\u1ed9 \u0111\u01b0\u1ee3c ghi tr\u00ean v\u0103n b\u1eb1ng b\u1ea3o h\u1ed9 theo quy \u0111\u1ecbnh (kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh th\u1eddi h\u1ea1n b\u1ea3o h\u1ed9 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00eam).<\/p>\n<h4><strong>2.2 Th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u00e3 qua s\u1eed d\u1ee5ng<\/strong><\/h4>\n<p>Theo\u00a0kho\u1ea3n 2, \u0111i\u1ec1u 10 th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC\u00a0\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 qua s\u1eed d\u1ee5ng, th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">Th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110<\/td>\n<td rowspan=\"2\">=<\/td>\n<td>Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110<\/td>\n<td rowspan=\"2\">x<\/td>\n<td rowspan=\"2\">Th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 m\u1edbi c\u00f9ng lo\u1ea1i x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c 1 (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC)<\/td>\n<\/tr>\n<tr>\n<td>Gi\u00e1 b\u00e1n c\u1ee7a TSC\u0110 c\u00f9ng lo\u1ea1i m\u1edbi 100% (ho\u1eb7c c\u1ee7a TSC\u0110 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Trong \u0111\u00f3:<\/em>\u00a0Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 l\u00e0 gi\u00e1 mua ho\u1eb7c trao \u0111\u1ed5i th\u1ef1c t\u1ebf (trong tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n, trao \u0111\u1ed5i), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 ho\u1eb7c gi\u00e1 tr\u1ecb theo \u0111\u00e1nh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh gi\u00e1 (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c cho, \u0111\u01b0\u1ee3c bi\u1ebfu, \u0111\u01b0\u1ee3c t\u1eb7ng, \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn ) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c.<\/p>\n<p>&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/fts.com.vn\/cac-phuong-phap-tinh-khau-hao-tai-san-co-dinh-va-cach-hach-toan-chi-tiet\/\">C\u00e1c Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u1ea5u hao TSC\u0110 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n<\/a><\/p>\n<h4><strong>2.3. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao<\/strong><\/h4>\n<p>C\u00e1c TSC\u0110 sau th\u00ec kh\u00f4ng c\u1ea7n tr\u00edch kh\u1ea5u hao:<\/p>\n<ul>\n<li>TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb nh\u01b0ng v\u1eabn \u0111ang s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n<li>TSC\u0110 kh\u1ea5u hao ch\u01b0a h\u1ebft b\u1ecb m\u1ea5t.<\/li>\n<li>TSC\u0110 kh\u00e1c do doanh nghi\u1ec7p qu\u1ea3n l\u00fd m\u00e0 kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh).<\/li>\n<li>TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>TSC\u0110 s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb c\u00e1c TSC\u0110 ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p nh\u01b0: nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, nh\u00e0 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng do doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).<\/li>\n<li>TSC\u0110 t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i sau khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n b\u00e0n giao cho doanh nghi\u1ec7p \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c nghi\u00ean c\u1ee9u khoa h\u1ecdc.<\/li>\n<li>TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i h\u1ee3p ph\u00e1p.<\/li>\n<li>C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh lo\u1ea1i 6 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 147\/2016\/TT-BTC\u00a0kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao, ch\u1ec9 m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i gi\u00e1 tr\u1ecb hao m\u00f2n h\u00e0ng n\u0103m c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<h4><strong>3. Khung kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u1edbi nh\u1ea5t cho c\u00e1c lo\u1ea1i TSC\u0110<\/strong><\/h4>\n<p><strong>PH\u1ee4 L\u1ee4C I<\/strong><\/p>\n<p><strong>KHUNG TH\u1edcI GIAN TR\u00cdCH KH\u1ea4U HAO C\u00c1C LO\u1ea0I T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH<\/strong><\/p>\n<p><em>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25\/ 04\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n<table>\n<tbody>\n<tr>\n<td>Danh m\u1ee5c c\u00e1c nh\u00f3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<td>Th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u1ed1i thi\u1ec3u (n\u0103m)<\/td>\n<td>Th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u1ed1i \u0111a (n\u0103m)<\/td>\n<\/tr>\n<tr>\n<td>\n<h5><span id=\"A_-_May_moc_thiet_bi_dong_luc\"><b>A \u2013 M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ed9ng l\u1ef1c<\/b><\/span><\/h5>\n<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>1. M\u00e1y ph\u00e1t \u0111\u1ed9ng l\u1ef1c<\/td>\n<td>8<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>2. M\u00e1y ph\u00e1t \u0111i\u1ec7n, thu\u1ef7 \u0111i\u1ec7n, nhi\u1ec7t \u0111i\u1ec7n, phong \u0111i\u1ec7n, h\u1ed7n h\u1ee3p kh\u00ed.<\/td>\n<td>7<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>3. M\u00e1y bi\u1ebfn \u00e1p v\u00e0 thi\u1ebft b\u1ecb ngu\u1ed3n \u0111i\u1ec7n<\/td>\n<td>7<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>4. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ed9ng l\u1ef1c kh\u00e1c<\/td>\n<td>6<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>\n<h5><span id=\"B_-_May_moc_thiet_bi_cong_tac\"><b>B \u2013 M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng t\u00e1c<\/b><\/span><\/h5>\n<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>1. M\u00e1y c\u00f4ng c\u1ee5<\/td>\n<td>7<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>2. M\u00e1y m\u00f3c thi\u1ebft b\u1ecb d\u00f9ng trong ng\u00e0nh khai kho\u00e1ng<\/td>\n<td>5<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>3. M\u00e1y k\u00e9o<\/td>\n<td>6<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>4. M\u00e1y d\u00f9ng cho n\u00f4ng, l\u00e2m nghi\u1ec7p<\/td>\n<td>6<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>5. M\u00e1y b\u01a1m n\u01b0\u1edbc v\u00e0 x\u0103ng d\u1ea7u<\/td>\n<td>6<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>6. Thi\u1ebft b\u1ecb luy\u1ec7n kim, gia c\u00f4ng b\u1ec1 m\u1eb7t ch\u1ed1ng g\u1ec9 v\u00e0 \u0103n m\u00f2n kim lo\u1ea1i<\/td>\n<td>7<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>7. Thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng s\u1ea3n xu\u1ea5t c\u00e1c lo\u1ea1i ho\u00e1 ch\u1ea5t<\/td>\n<td>6<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>8. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, \u0111\u1ed3 s\u00e0nh s\u1ee9, thu\u1ef7 tinh<\/td>\n<td>10<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>9. Thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng s\u1ea3n xu\u1ea5t c\u00e1c linh ki\u1ec7n v\u00e0 \u0111i\u1ec7n t\u1eed, quang h\u1ecdc, c\u01a1 kh\u00ed ch\u00ednh x\u00e1c<\/td>\n<td>5<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>10. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t da, in v\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 v\u0103n ho\u00e1 ph\u1ea9m<\/td>\n<td>7<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>11. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ng\u00e0nh d\u1ec7t<\/td>\n<td>10<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>12. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ng\u00e0nh may m\u1eb7c<\/td>\n<td>5<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>13. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ng\u00e0nh gi\u1ea5y<\/td>\n<td>5<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>14. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m<\/td>\n<td>7<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>15. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111i\u1ec7n \u1ea3nh, y t\u1ebf<\/td>\n<td>6<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>16. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb vi\u1ec5n th\u00f4ng, th\u00f4ng tin, \u0111i\u1ec7n t\u1eed, tin h\u1ecdc v\u00e0 truy\u1ec1n h\u00ecnh<\/td>\n<td>3<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>17. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t d\u01b0\u1ee3c ph\u1ea9m<\/td>\n<td>6<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>18. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng t\u00e1c kh\u00e1c<\/td>\n<td>5<\/td>\n<td>12<\/td>\n<\/tr>\n<tr>\n<td>19. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong ng\u00e0nh l\u1ecdc ho\u00e1 d\u1ea7u<\/td>\n<td>10<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>20. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng trong th\u0103m d\u00f2 khai th\u00e1c d\u1ea7u kh\u00ed.<\/td>\n<td>7<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>21. M\u00e1y m\u00f3c thi\u1ebft b\u1ecb x\u00e2y d\u1ef1ng<\/td>\n<td>8<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>22. C\u1ea7n c\u1ea9u<\/td>\n<td>10<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>\n<h5><span id=\"C_-_Dung_cu_lam_viec_do_luong_thi_nghiem\"><b>C \u2013 D\u1ee5ng c\u1ee5 l\u00e0m vi\u1ec7c \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m<\/b><\/span><\/h5>\n<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>1. Thi\u1ebft b\u1ecb \u0111o l\u01b0\u1eddng, th\u1eed nghi\u1ec7m c\u00e1c \u0111\u1ea1i l\u01b0\u1ee3ng c\u01a1 h\u1ecdc, \u00e2m h\u1ecdc v\u00e0 nhi\u1ec7t h\u1ecdc<\/td>\n<td>5<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>2. Thi\u1ebft b\u1ecb quang h\u1ecdc v\u00e0 quang ph\u1ed5<\/td>\n<td>6<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>3. Thi\u1ebft b\u1ecb \u0111i\u1ec7n v\u00e0 \u0111i\u1ec7n t\u1eed<\/td>\n<td>5<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>4. Thi\u1ebft b\u1ecb \u0111o v\u00e0 ph\u00e2n t\u00edch l\u00fd ho\u00e1<\/td>\n<td>6<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>5. Thi\u1ebft b\u1ecb v\u00e0 d\u1ee5ng c\u1ee5 \u0111o ph\u00f3ng x\u1ea1<\/td>\n<td>6<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>6. Thi\u1ebft b\u1ecb chuy\u00ean ng\u00e0nh \u0111\u1eb7c bi\u1ec7t<\/td>\n<td>5<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>7. C\u00e1c thi\u1ebft b\u1ecb \u0111o l\u01b0\u1eddng, th\u00ed nghi\u1ec7m kh\u00e1c<\/td>\n<td>6<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>8. Khu\u00f4n m\u1eabu d\u00f9ng trong c\u00f4ng nghi\u1ec7p \u0111\u00fac<\/td>\n<td>2<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td>\n<h5><span id=\"D_-_Thiet_bi_va_phuong_tien_van_tai\"><b>D \u2013 Thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i<\/b><\/span><\/h5>\n<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>1. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9<\/td>\n<td>6<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>2. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft<\/td>\n<td>7<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>3. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng thu\u1ef7<\/td>\n<td>7<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>4. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng kh\u00f4ng<\/td>\n<td>8<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>5. Thi\u1ebft b\u1ecb v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng \u1ed1ng<\/td>\n<td>10<\/td>\n<td>30<\/td>\n<\/tr>\n<tr>\n<td>6. Ph\u01b0\u01a1ng ti\u1ec7n b\u1ed1c d\u1ee1, n\u00e2ng h\u00e0ng<\/td>\n<td>6<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>7. Thi\u1ebft b\u1ecb v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c<\/td>\n<td>6<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>\n<h5><span id=\"E_-_Dung_cu_quan_ly\"><b>E \u2013 D\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd<\/b><\/span><\/h5>\n<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>1. Thi\u1ebft b\u1ecb t\u00ednh to\u00e1n, \u0111o l\u01b0\u1eddng<\/td>\n<td>5<\/td>\n<td>8<\/td>\n<\/tr>\n<tr>\n<td>2. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u00f4ng tin, \u0111i\u1ec7n t\u1eed v\u00e0 ph\u1ea7n m\u1ec1m tin h\u1ecdc ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd<\/td>\n<td>3<\/td>\n<td>8<\/td>\n<\/tr>\n<tr>\n<td>3. Ph\u01b0\u01a1ng ti\u1ec7n v\u00e0 d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd kh\u00e1c<\/td>\n<td>5<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>\n<h5><span id=\"G_-_Nha_cua_vat_kien_truc\"><b>G \u2013 Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac<\/b><\/span><\/h5>\n<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>1. Nh\u00e0 c\u1eeda lo\u1ea1i ki\u00ean c\u1ed1.<\/td>\n<td>25<\/td>\n<td>50<\/td>\n<\/tr>\n<tr>\n<td>2. Nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 v\u1ec7 sinh, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 \u0111\u1ec3 xe\u2026<\/td>\n<td>6<\/td>\n<td>25<\/td>\n<\/tr>\n<tr>\n<td>3. Nh\u00e0 c\u1eeda kh\u00e1c.<\/td>\n<td>6<\/td>\n<td>25<\/td>\n<\/tr>\n<tr>\n<td>4. Kho ch\u1ee9a, b\u1ec3 ch\u1ee9a; c\u1ea7u, \u0111\u01b0\u1eddng, \u0111\u01b0\u1eddng b\u0103ng s\u00e2n bay; b\u00e3i \u0111\u1ed7, s\u00e2n ph\u01a1i\u2026<\/td>\n<td>5<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>5. K\u00e8, \u0111\u1eadp, c\u1ed1ng, k\u00eanh, m\u01b0\u01a1ng m\u00e1ng.<\/td>\n<td>6<\/td>\n<td>30<\/td>\n<\/tr>\n<tr>\n<td>6. B\u1ebfn c\u1ea3ng, \u1ee5 tri\u1ec1n \u0111\u00e0\u2026<\/td>\n<td>10<\/td>\n<td>40<\/td>\n<\/tr>\n<tr>\n<td>7. C\u00e1c v\u1eadt ki\u1ebfn tr\u00fac kh\u00e1c<\/td>\n<td>5<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>\n<h5><span id=\"H_-_Suc_vat_vuon_cay_lau_nam\"><b>H \u2013 S\u00fac v\u1eadt, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m<\/b><\/span><\/h5>\n<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>1. C\u00e1c lo\u1ea1i s\u00fac v\u1eadt<\/td>\n<td>4<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td>2. V\u01b0\u1eddn c\u00e2y c\u00f4ng nghi\u1ec7p, v\u01b0\u1eddn c\u00e2y \u0103n qu\u1ea3, v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m.<\/td>\n<td>6<\/td>\n<td>40<\/td>\n<\/tr>\n<tr>\n<td>3. Th\u1ea3m c\u1ecf, th\u1ea3m c\u00e2y xanh.<\/td>\n<td>2<\/td>\n<td>8<\/td>\n<\/tr>\n<tr>\n<td>I \u2013 C\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh kh\u00e1c ch\u01b0a quy \u0111\u1ecbnh trong c\u00e1c nh\u00f3m tr\u00ean.<\/td>\n<td>4<\/td>\n<td>25<\/td>\n<\/tr>\n<tr>\n<td>K \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh kh\u00e1c.<\/td>\n<td>2<\/td>\n<td>20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><strong>4. C\u00f3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110 kh\u00f4ng?<\/strong><\/h4>\n<p>Theo\u00a0\u0110i\u1ec1u 10 th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 l\u1ea7n thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n nh\u01b0 sau:<\/p>\n<p>+ Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0m\u1ed9t l\u1ea7n\u00a0\u0111\u1ed1i v\u1edbi m\u1ed9t t\u00e0i s\u1ea3n.<\/p>\n<p>+ Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1ea3o \u0111\u1ea3m\u00a0kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 tu\u1ed5i th\u1ecd k\u1ef9 thu\u1eadt\u00a0c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0\u00a0kh\u00f4ng l\u00e0m thay \u0111\u1ed5i k\u1ebft qu\u1ea3 kinh doanh\u00a0c\u1ee7a doanh nghi\u1ec7p t\u1eeb l\u00e3i th\u00e0nh l\u1ed7 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n<p>+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh th\u00ec B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh<\/p>\n<p>Hi\u1ec7n nay, nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, trong \u0111\u00f3 c\u00f3 nghi\u1ec7p v\u1ee5 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u1ef1 \u0111\u1ed9ng gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3 h\u01a1n. C\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP\u00a0\u00a0gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng\u00a0theo d\u00f5i kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>L\u1eadp th\u1ebb chi ti\u1ebft t\u00e0i s\u1ea3n: theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ean t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 th\u00e1ng kh\u1ea5u hao, ng\u00e0y \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng, l\u00fd do h\u00ecnh th\u00e0nh, ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh, nguy\u00ean gi\u00e1 ban \u0111\u1ea7u, m\u1ee9c kh\u1ea5u hao ban \u0111\u1ea7u, t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i.<\/li>\n<li>L\u1eadp c\u00e1c phi\u1ebfu bi\u1ebfn \u0111\u1ed9ng t\u00e0i s\u1ea3n: ng\u1eebng kh\u1ea5u hao, t\u0103ng gi\u1ea3m \u0111\u00e1nh gi\u00e1 l\u1ea1i, thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n, s\u1eeda ch\u1eefa l\u1edbn, \u0111i\u1ec1u chuy\u1ec3n. L\u1eadp phi\u1ebfu xu\u1ea5t d\u00f9ng c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5,<\/li>\n<li>Theo d\u00f5i s\u1ed1 l\u1ea7n xu\u1ea5t d\u00f9ng, ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed.<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng t\u00ednh v\u00e0 h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 theo ngu\u1ed3n v\u1ed1n, t\u00ednh kh\u1ea5u hao theo th\u00e1ng, ho\u1eb7c t\u00ednh hao m\u00f2n theo n\u0103m.<\/li>\n<li>T\u00ednh ph\u00e2n b\u1ed5 v\u00e0 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb CCDC v\u00e0o chi ph\u00ed trong c\u00e1c k\u1ef3 kh\u00e1c nhau.<\/li>\n<li>Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/li>\n<li>K\u1ebft n\u1ed1i ph\u00e2n h\u1ec7 k\u1ebf to\u00e1n t\u00f4ng h\u1ee3p, k\u1ebf to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n, h\u1ed7 tr\u1ee3 khai th\u00e1c c\u00e1c b\u00e1o c\u00e1o t\u0103ng gi\u1ea3m t\u00e0i s\u1ea3n, b\u1ea3ng t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m t\u00e0i s\u1ea3n\u2026<\/li>\n<\/ul>\n<p>Chi ti\u1ebft tham kh\u1ea3o <a href=\"https:\/\/fts.com.vn\/san-pham\/\">PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N T\u00c0I CH\u00cdNH FTS ERP t\u1ea1i \u0111\u00e2y!<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng v\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110). Tuy nhi\u00ean vi\u1ec7c tr\u00edch kh\u1ea5u hao c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u1ef1a tr\u00ean nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 khung kh\u1ea5u hao t\u00e0i [&hellip;]<\/p>\n","protected":false},"featured_media":13556,"template":"","article_category":[10],"class_list":["post-7934","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13556"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7934"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}